VATREG01050 | Introduction: the purpose of this guidance

HMRC guidance manuals are the primary reference material for HMRC staff. They should not be relied on by businesses to calculate their taxes and duties.

The VAT Registration Manual explains when a person may be required, or entitled, to register for VAT. It sets out the main principles, rules and risks involved in VAT registration.

It is designed to help identify:

• the relevant legislation

• what facts are relevant in deciding whether a person has a liability or entitlement to register

• how the law is applied in practice, including key legal tests

• policy and agreements with trade organisations.

The manual also explains HMRC’s interpretation of VAT legislation, with reference to important Tribunal and Court decisions, which have shaped or confirmed that approach

Related public notices: Notice 700/1: should I be registered for VAT and Notice 700/41: late registration penalty.